H 4080 General Bill, By H.G. Worley
 A Bill to provide for a statewide referendum to be held at the November 1996
 General Election on the question of raising the tax on gasoline, motor fuels,
 and motor carriers by five cents a gallon and to make the provisions of this
 Act raising the tax contingent upon a favorable majority vote in the
 referendum; to amend the Code of Laws of South Carolina, 1976, by adding
 Article 17 to Chapter 27 of Title 12 so as to impose an additional five cents
 a gallon tax on gasoline, motor fuels, and motor carriers and to provide for
 the use of the revenue for the construction, improvement, and maintenance of
 the State Highway System.

   04/12/95  House  Introduced and read first time HJ-42
   04/12/95  House  Referred to Committee on Ways and Means HJ-42

A BILL

TO PROVIDE FOR A STATEWIDE REFERENDUM TO BE HELD AT THE NOVEMBER 1996 GENERAL ELECTION ON THE QUESTION OF RAISING THE TAX ON GASOLINE, MOTOR FUELS, AND MOTOR CARRIERS BY FIVE CENTS A GALLON AND TO MAKE THE PROVISIONS OF THIS ACT RAISING THE TAX CONTINGENT UPON A FAVORABLE MAJORITY VOTE IN THE REFERENDUM; TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 17 TO CHAPTER 27 OF TITLE 12 SO AS TO IMPOSE AN ADDITIONAL FIVE CENTS A GALLON TAX ON GASOLINE, MOTOR FUELS, AND MOTOR CARRIERS AND TO PROVIDE FOR THE USE OF THE REVENUE FOR THE CONSTRUCTION, IMPROVEMENT, AND MAINTENANCE OF THE STATE HIGHWAY SYSTEM.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. The State Election Commission shall conduct a statewide referendum at the general election to be held in November, 1996, on the question of raising the tax on gasoline, motor fuels, and motor carriers in order to provide additional revenues for highway purposes. The state election laws apply to this referendum, mutatis mutandis. The commission shall canvass the results of the referendum and certify the results to the director of the Department of Revenue and Taxation, the Department of Transportation, and the Code Commissioner. The referendum question must read substantially as follows:

"Do you favor raising the tax on gasoline, motor fuels, and motor carriers by five cents a gallon in order to provide additional revenues to be used for the construction, improvement, and maintenance of the state highway system?

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word `Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word `No'."

SECTION 2. Chapter 27, Title 12 of the 1976 Code is amended by adding:

Section 12-27-1710. In addition to the tax levied by Sections 12-27-230, 12-27-240, and 12-27-1210, every oil company subject to the tax imposed by those sections shall pay to the State an additional tax in an amount equal to five cents a gallon on all gasoline, combinations of gasolines, or substitutes for gasoline, sold or consigned, used, shipped, or distributed for the purpose of sale within this State. All provisions of this chapter apply with equal force and effect to the additional tax on gasoline levied by this section.

Section 12-27-1720. In addition to the tax imposed by Sections 12-27-510, 12-27-520, and 12-27-1220, every person, firm, corporation, municipality, or county subject to the tax imposed by those sections, or any subdivision of a municipality or county, shall pay an additional tax of five cents a gallon for every gallon of gasoline or other like product of petroleum under whatever name designated on which a tax is imposed by Section 12-27-510. All of the provisions of this chapter apply with equal force and effect to the additional tax on gasoline levied by this section.

Section 12-27-1730. In addition to the tax levied by Sections 12-29-310 and 12-27-1230, an additional tax of five cents a gallon is imposed upon all fuel sold or delivered by any supplier to any person not licensed as a supplier under the provisions of Chapter 29 of this title. All the provisions of Chapter 29 of this title apply with equal force and effect to the additional tax levied by this section.

Section 12-27-1740. In addition to the road tax levied by Sections 12-31-410 and 12-27-1240, an additional road tax equivalent to five cents a gallon is imposed upon the amount of gasoline or other motor fuel used by every motor carrier in its operations within this State. All the provisions of Chapter 31 of this title apply with equal force and effect to the additional tax levied by this section.

Section 12-27-1750. In addition to the credit provided for in Sections 12-31-450 and 12-27-1250, every motor carrier subject to the tax imposed by Section 12-27-1740 is entitled to a credit on the tax equivalent to five cents a gallon on all gasoline or other motor fuel purchased by the carrier within this State for use in operations either within or without this State and upon which gasoline or other motor fuel the tax imposed by the laws of this State has been paid by such carrier. This refund may be made only if the carrier has fully complied with all regulations of the Department of Revenue and Taxation and the provisions of Chapter 31 of this title.

Section 12-27-1760. (A) The revenue derived from the tax levied by Sections 12-27-1710, 12-27-1720, 12-27-1730, and 12-27-1740 in this article must be deposited with the State Treasurer to be credited to a special account for the Department of Transportation and expended for the purposes set forth in this section. The monies must be apportioned among the counties of the State in the following manner:

(1) one-third in the ratio which the land area of the county bears to the total land area of the State;

(2) one-third in the ratio which the average daily population of the county bears to the average total daily population of the State as determined by the Office of Research and Statistics of the State Budget and Control Board; and

(3) one-third in the ratio which the sales and use tax collected in the county bears to the total sales and use tax collected in the State as shown by the official records of the Department of Revenue and Taxation.

(B) The Department of Transportation must expend each county's apportionment of the funds for the construction, improvement, and maintenance of the state highway system in the respective county. Interest earned on the revenues while on deposit with the State Treasurer must be credited to the special account created by this section, apportioned in the same manner as other revenues in the special account, and used for the same purpose as other monies in the special account."

SECTION 3. Section 1 of this act takes effect upon approval by the Governor. Section 2 of this act takes effect July 1, 1997, but only upon the certification of the State Election Commission to the director of the Department of Revenue and Taxation, Department of Transportation, and the Code Commissioner of a majority "yes" vote of the persons voting in the referendum provided in this act.